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<h1>Valuation of lottery tickets revised to a fixed fraction of face value or higher notified price for GST purposes.</h1> Amendment to rule 31A substitutes sub rule (2) to deem the value of supply of lottery to be a fixed fraction of the ticket's face value or the price notified by the Organising State, whichever is higher, with 'Organising State' as defined in the Lotteries (Regulation) Rules, 2010; effective from 1 March 2020 under the Chhattisgarh GST (Second Amendment) Rules, 2020.